The Income Tax (IT) Department is likely to file an appeal in the Supreme Court (SC) against a Delhi High Court (HC) ruling which declared any IT assessment order issued without Document Identification Number (DIN) has no legal standing.
The Delhi HC, in April, had upheld the provisions of a 2019 Central Board of Direct Taxes (CBDT) circular which had made DIN mandatory for documents issued.
As per a CBDT circular dated August 14, 2019 issued by the CBDT, any communication by any Income Tax Authority (ITA) without DIN shall be treated as invalid and shall be deemed to never have been issued.
“At max, the non-generation of a DIN in the IT order is a technical glitch. There have been several instances, where due to technical difficulties the DIN was not mentioned in the order. However, with the Delhi HC ruling, several orders that were issued in the passed are not legally valid,” a government source said.
Read more at: Financial Express
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